In this subtitle the following words have the meanings indicated. “Agency on aging” means: an area agency on aging; the Dorchester County Commission on Aging, Inc.; the Somerset County Commission on Aging, Inc.; the Washington County Commission on Aging, Inc.; and the Worcester County Commission on Aging, Inc. “Effective date” means the date that an eligible governmental unit commenced or commences participation in an employees’ system. “Eligible governmental unit” means a governmental unit that is eligible to participate in the employees’ systems under § 31-102 of this subtitle. “Employee” means a regular employee of an eligible governmental unit. “Employee” includes an officer of an eligible governmental unit. “Employee” does not include a contractual, emergency, or temporary extra employee. “Employees’ system” means the Employees’ Retirement System or the Employees’ Pension System. “Legislative body” means the entity with legislative authority or control over an eligible governmental unit. “Legislative body” includes: a board of county commissioners; a county council; the legislative body of a municipal corporation; for a community action agency, a governing body as defined in § 8-101 of the Housing and Community Development Article; for an agency on aging: the legislative body of the county that the agency on aging represents; or for an area agency on aging that represents more than one county, the legislative body of each of the counties included in the jurisdiction of the area agency on aging; for the University of Maryland Medical System Corporation, the Board of Directors of the corporation; and for the Garrett County Office for Children, Youth and Families, the Board of County Commissioners for Garrett County. “Local plan” means a plan or any other arrangement of an eligible governmental unit that is described in § 219(g)(5) of the Internal Revenue Code. “Local plan” does not include a plan established under § 457 of the Internal Revenue Code.